d.g.vaishnav college (autonomous)
TRANSCRIPT
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
2
Core Paper I – FINANCIAL ACCOUNTING-I
Course Code : 2006101 Credits : 4
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Analyse various concepts relating to average due date and account current for calculating the
debt payments.
CO2 Calculate fire insurance claim for loss of stock (Average clause)
CO3 Explain the different types of errors and rectify those errors by preparing suspense
account
CO4 Analyse the wear and tear in machines and need for replacing the machinery at the
appropriate time
CO5 Prepare the Final Accounts of a Sole Trading Concern (Adjustments- Closing Stock,
Outstanding and Prepaid items, Depreciation, Provision for bad debts, Provision for
Discount on debtors, Interest on Capital and Drawings, Manager’s Commission)
CO6
Differentiate single and double entry system and able to solve problems with the help
of statement of affairs and conversion method
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 3 2 1 -
2 -
CO2
1 3 2 1 2
2 -
CO3
1 3 - 1 -
2 -
CO4
1 3 1 1 1
2 -
CO5
1 3 2 1 1
2 -
CO6
1 2 2 1 1
1 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
3
Sl
NO
CONTENT OF MODULE
Hrs
Cos
1 UNIT- I
Average Due date – Account Current – Insurance Claims –
Average Clause (Loss of stock only)
15 1,2
2
UNIT- II
Classification of errors – Rectification of errors – Preparation of Suspense
Account – Sale or return Account
10 3
3
UNIT- III
Depreciation – Meaning , Causes, Types – Straight line method –
Written down value method – Sinking fund method- Annuity method-
Revaluation method – Depletion Unit method.
15 4
4
UNIT- IV
Preparation of Final Accounts of a Sole Trading Concern-
Adjustments- Closing Stock, Outstanding and Prepaid items, Depreciation,
Provision for bad debts, Provision for Discount on debtors, Interest on
Capital and Drawings, Manager’s Commission.
20 5
5
UNIT- V
Single Entry – Meaning, Features, Defects, Differences between
single entry and Double Entry System – Statement of Affairs method-
Conversion Method
15 6
TEXT BOOKS:
1. T.S. Reddy &A.Murthy, Financial Accounting, Margham Publications, Chennai
2. R.L.Gupta&V.K.Gupta, Financial Accounting, Sultan Chand Publishers, New Delhi
3. Jain &Narang - Financial Accounting, Sultan Chand Publishers, New Delhi
REFERENCE BOOKS:
1. R.K.Gupta&Radhaswamy – Advanced Accounting Vol.I, Sultan Chand Publishers,
New Delhi
2. Tulsian P.C, Financial Accounting, S.Chand& Co. New Delhi
3. S.Parthasarathy&A.Jaffarulla- Financial Accounting, Vrinda Publishers
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
4
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 10
Understand 5
Apply 20
Analyse 15
Evaluate 10
Create
Core Paper II – PRINCIPLES OF MANAGEMENT
Course Code : 2006102 Credits : 4
L:P:T:S : 5:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Define Management and to explain the Management process, Functions of a Manager
and Scientific Management
CO2 Explain the different types and steps in Planning and Decision-making and to discuss
the Policies, Procedures, Process and Methods in Decision-making
CO3 Compare the different types of Organizations and to explain the Organization Structure,
Span of Control, Committees, Departmentalization and Informal Organization.
CO4 Describe Authority and its Delegation, Decentralization, Responsibility, Direction and
Leadership Styles.
CO5 Explain the Need, Types and Techniques in Co-ordination
CO6 Describe the Control Process and techniques adopted in business.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
5
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
2 1 2 1 2
1 1
CO2
2 - 1 1 2
3 1
CO3
2 - 3 2 2
1 1
CO4
1 - 2 1 2
3 3
CO5
1 - 2 1 2
3 1
CO6
1 - 2 2 2
3 2
Sl
NO CONTENTS OF MODULE Hrs Cos
1
Importance - Definition – Nature and Scope of Management process - Role
and Functions of a Manager – Development of Scientific Management
and other Schools of Thought and approaches
15 1
2
Nature – Importance – Types – Steps in Planning – Objectives – Policies
– Procedures and Methods – Decision-making – Process of Decision-
making –Types.
10 2
3 Types of Organizations – Organization Structure – Span of Control and
Committees - Departmentalization – Informal Organization. 15 3
4
Authority – Delegation – Decentralization – Responsibility – , Direction
–Nature and Purpose-Leadership-Functions of a Leader- Theories and
styles of Leadership.
20 4
5 Co-ordination – Need, Type and Techniques and Requisites for excellent
Co-ordination – Controlling – Meaning and Importance – Control Process. 15 5,6
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
6
TEXT BOOKS:
1) Business Management - C.B.Gupta – Sultan Chand Publishers
2) Principles of Management - L.M.Prasad – Sultan Chand Publishers
3) Principles of Management - P.C.Tripathi&P.N.Reddy TATA McGraw Hill Publishers
4) Business Management - N.Premavathy – Prasanna Publishers
Note: Latest edition of the books to be referred
REFERENCE BOOKS:
1) Essentials of Management - Weihrich and Koontz – TATA McGraw Hill Publishers
2) Principles of Management – Dinakar Pagare – Sultan Chand Publishers
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
7
Allied Paper I – PRINCIPLES OF MARKETING
Course Code : 2006103 Credits : 5
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Define the importance and role of marketing in the current business world.
CO2 Analyze and demonstrate students towards application of marketing theories in the
realm of current business scenario.
CO3 Segment modern marketing methods in relation with global industrial practices.
CO4 Explain Product life-cycle and relevant marketing strategies in various stages
CO5 Discuss basic principles with illustrations to clearly explain elements of marketing.
CO5 Categorize and compare business firms to carryout innovative modern marketing
practices for better performance.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 - 3 1 2
2 1
CO2
2 - 2 1 2
1 1
CO3
1 - 3 2 2
2 1
CO4
2 - 2 1 2
1 1
CO5
1 - 1 1 1
1 1
CO6
2 - 2 1 3
1 1
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
8
Sl
NO CONTENTS OF MODULE Hrs Cos
1
Introduction to marketing – Meaning – Definition – Functions of
Marketing – Role & Importance of Marketing – Classifications of Markets.
10 1
2 Marketing Environment – Micro & Macro Environment (Factors
affecting Internal Environment & External Environment) 10 2
3
Market Segmentation – Concept – Benefits – Basis and Levels –
Marketing Mix – Meaning – Introduction to Product Life Cycle –
Product Mix – Price – Pricing Policy & Methods. 20 3,4
4
Channels of Distribution – Importance – Selection of Distribution
Channel – Promotion Mix – Advertisement – Objectives – Kinds &
Benefits – Sales Promotion & Personal Selling. 20 4
5
Consumer Behaviour – Factors influencing consumer behavior –
consumer buying decision process – Buying Motives – Consumerism – E-marketing.
15 5
Text and Reference Books:
1) C B Gupta & Dr. Rajan Nair –Marketing Management, Sultan Chand Publishers,
New Delhi
2) William J Stanton – Marketing, Prentice- Hall of India, Economy Edition
3) PhilipKotler – Principles of Marketing, Prentice- Hall of India, Eastern Economy
Edition
4) Majaro, Simon. The Essence of Marketing. Prentice Hall, New Delhi
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
9
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
Non Major Elective – I EVERYDAY BANKING
Course Code : 2006104 Credits : 2
L:P:T:S : 2:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1
Define bank, pass book, cheque book. Fill up cheque deposit challan, Account
opening form and other bank related transactions. Differentiate between Debit card
and Debit card, compare fund transfer methods through ECS, NEFT and RTGS
CO2
Create a strong pass word for online transactions, register for different sites for
online transactions, pay utility bills through online, .transact through mobile banking
for online purchase and payment of bills.
Sl
NO CONTENTS OF MODULE Hrs Cos
1
UNIT- I
Banking – Definition – pass book – cheque book – Format of Cheque –
Filling up of Cheque- Deposit Challan – Filling up – Clearing cheque –
Transfer cheque – Collection Cheque – Payable at par – Demand Draft –
application filling – Account Opening form – Filling up – Documents
required - Debit Card – Credit Card – ATM Machine – Cash Deposit
Machine – Pass book printing machine. MICR- IFSC- Fund transfer through
ECS – NEFT – RTGS – Form filling for Fund transfer.
12 1
2
UNIT- II
On line Banking – Sign up – Process – Requirements – Log in – Customer
ID – User ID – Pass word – Hints for creating Pass words – change of pass
word – on line transactions – Account statements – Fund Transfer – Payment
of bills – Utility payments – Loans – Repayment for Loans – other services.
Mobile Banking – meaning – importance – Advantages – Mobile
12 2
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
10
# Mapping cannot be done since the course is offered for other programmes
REFERENCE BOOKS :
1. B.Santhanam- Banking & Financial systems, Margham Publications
2. S.N.Maheshwari Banking theory, law and practice , Kalyani Publications
3. Parameswaran- Indian Banking, S.Chand& Co.
WEB REFERENCES:
4. https://en.wikipedia.org/wiki/Online_banking
5. https://www.sbi.co.in/portal/web/services/internet-banking
6. https://www.hdfcbank.com/assets/popuppages/netbanking.htm
7. https://www.investopedia.com/terms/m/mobile-banking.asp
8. www.scotiabank.com/mobile/ca/en/0,,5181,00.html
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 5
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create 10
Applications (App) – WAP (Wireless Application Protocol)- USSD
(Unstructured Supplementary Service Data)- Registration process – through
Mobiles – Process at Bank Branch – ATM- User ID-MPIN- change of MPIN
–IMPS D(Immediate Mobile Payment System) - UPI(Unified Payment
interface) – BHIM(Bharat Interface for money)- NPCI (National Payment
Corporation of India) - Bank account Management – Transfer Funds –
paying Bills – Locating ATMs - QR code payments- Alerts and notifications- Tracking Spending habits – Cash back-Safe banking methods
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
11
Core Paper III – FINANCIAL ACCOUNTING-II
Course Code : 2006205 Credits : 4
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Analyse of the Branch Accounts and its importance in finding out the profits or losses
in running a branch.
CO2 Prepare Royalty payment and receivable chart, and Ledger Accounts in the books of
Lessee and lessor.
CO3 Calculate the interest to be paid in Hire purchase (Using the guidelines provided) and
understanding the importance of hire purchase in the present day context.
CO4
Analysing the problems in Admission, Retirement and Death of a partner, by
calculating Revaluation, Partner’s Capital Account, Sacrificing Ratio, Gaining Ratio,
Good will and Revised Balance Sheet.
CO5 Prepare accounts pertaining to dissolution of Partnership firm
CO6
Analyse the problems in and Insolvency of a partner and calculating the
Realisation, Partner’s Capital, Deficiency and Bank Account for smooth closing of
business.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 3 2 - 2
2 -
CO2
1 3 1 1 1
- -
CO3
1 3 1 1 1
1 -
CO4
2 3 1 - 1
1 -
CO5
1 3 1 1 1
1 -
CO6
1 3 1 1 -
1 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
12
Sl
NO
CONTENT OF MODULE
Hrs
Cos
1
UNIT- I
Branch Accounts-Types of Branches –Accounting treatment in
respect of Dependent Branches- Debtors system- Stock & Debtors system
Only
10 1
2
UNIT- II
Royalty accounts --Meaning –Minimum Rent, Shortworkings-
Accounting treatment in the books of Lessor &Lessee- Effect of strike.
15 2
3
UNIT- III
Hire Purchase and Instalment System- Default and Repossession.
10 3
4 UNIT- IV
Partnership Accounts – Admission of a Partner – Retirement of a
Partner – Death of a Partner.
20 4
5 UNIT- V
Dissolution of partnership – Insolvency of a partner (application of
Garner Vs Murray rule) – Insolvency of all the partners
20 5,6
TEXT BOOKS:
4. T.S. Reddy &A.Murthy, Financial Accounting, Margham Publications, Chennai
5. R.L.Gupta&V.K.Gupta, Financial Accounting, Sultan Chand Publishers, New Delhi
6. Jain &Narang - Financial Accounting, Sultan Chand Publishers, New Delhi
REFERENCE BOOKS:
4. R.K.Gupta&Radhaswamy – Advanced Accounting Vol.I, Sultan Chand Publishers,
New Delhi
5. Tulsian P.C, Financial Accounting, S.Chand& Co. New Delhi
6. S.Parthasarathy & A.Jaffarulla- Financial Accounting, Vrinda Publishers
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
13
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 10
Understand 5
Apply 20
Analyse 15
Evaluate 10
Create
Core Paper IV– HUMAN RESOURCE MANAGEMENT
Course Code : 2006206 Credits : 4
L: P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 State the role of HR functions in an organization.
CO2 Analyse the potential sources of recruitment for an organization, describe the procedure
of selection and the various types of interviews
CO3 Classify the various methods of training
CO4
Explain the techniques of performance appraisal and various methods of promotions
and transfers.
CO5 Apply the concept of workers participation in management.
CO6 Outline the procedure for handling employee grievances and the causes of indiscipline.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
14
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
2 - 1 1 1
1 1
CO2
2 - 1 1 3
2 1
CO3
1 - 2 1 2
1 2
CO4
2 - 2 2 2
1 1
CO5
2 - 2 - 2
1 -
CO6
1 - 2 1 2
2 -
Sl
NO
CONTENT OF MODULE
Hrs
Cos
1
UNIT – I
Human Resource Management - Nature and Scope of the HRM -
Managerial and Operating Functions - Difference between Personnel
management and HRM.
10 1
2
UNIT- II
Recruitment – Selection – Methods of Selection – Interview
techniques in Selections.
10 2
3
UNIT- III
Placement and Induction - Training – Methods – Techniques –
Performance Appraisal – Methods – Promotions and Transfers.
20 3,4
4
UNIT- IV
Collective Bargaining - Workers participation in Management –
Types.
20 5
5
UNIT- V
Grievance – causes – procedure – Employee Discipline - Causes of
indiscipline - Standing orders – Procedure for taking disciplinary action.
15 6
TEXT BOOKS:
9. V.S.P.Rao – Human Resource Management, Excel Books
10. Ashwathappa - Human Resource Management, TATA McGraw Hill Publications
11. C B Gupta - Human Resource Management, Sultan Chand Publishers
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
15
REFERENCE BOOKS:
1. L.M.Prasad - Human Resource Management, Sultan Chand Publishers
2. P C Tripathi - Human Resource Management, Jain Book Publications
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
16
Allied Paper –II -BUSINESS COMMUNICATION
Course Code : 2006207 Credits : 5
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Explain business communication role and importance to solve corporate problems
towards supportive business environment.
CO2 Know different types of business letters which enlighten students for the purpose of
differentiation among its types and usage.
CO3 Provide an outline about modern communication methods to inculcate management
ability among students.
CO4
Practically apply and widely spread corporate correspondence methods with
shareholders, directors and others for better communication practices in an
enterprise.
CO5 Define the role and relevance of communication effectiveness for the purpose of
effective decision making in global competitive environment.
CO6 Prepare various reports for corporate communication.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
3 - 3 2 2
3 1
CO2
1 - 2 2 3
1 1
CO3
2 - 2 1 1
2 3
CO4
1 - 2 1 1
2 1
CO5
3 - 3 1 1
3 1
CO6
2 - 1 2 1
1 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
17
Sl
NO CONTENTS OF MODULE Hrs Cos
1
Business communication – meaning – importance – Physical aspects of
business letter – structure of business letter – Essentials of good business
letter 15 1
2 Trade enquiries and replies - quotations - Orders - Complaints and
Settlement. 20 2
3 Trade references and status enquiries – collection Letters - Circular letters
Application for appointments. 15 3
4 Corporate Correspondence - Correspondence with Directors - Shareholders
– Government agencies and others 15 4
5
Reports - kinds - Annual report - Report by individuals and committees -
Report on meeting – Speech writing - Role of computers in Business
Correspondence. 10 5,6
Text and Reference Books:
1) Rajendra Pal, Essentials of Business Communication, Sultan Chand Publishers, New
Delhi
2) N. S. Raghunathan& B. Santhanam, Business Communication, Margham
Publications, Chennai
3) R. C. Bhatia, Business Communication, Books Pvt Ltd, New Delhi.
4) L. Gartside - Modern Business Correspondence
5) Ramesh AndPattnesh - Effective Business English And Correspondence.
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
18
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
19
Non Major Elective – II FUNDAMENTALS OF INSURANCE
Course Code :2006208 Credits : 2
L:P:T:S : 2:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1
Define Insurance, discuss the principles of Insurance, explain the objectives and
functions of Insurance, compare the different types of insurance, Explain the duties
and functions of IRDA
CO2
Compare the different types of policies in life insurance, fill up the documents
relating to insurance, explain the benefits of mediclaim policy, identify and analyse
the advantages of Mediclaim policy, discuss the procedure and mode of settlement
# Mapping cannot be done since the course is offered for other programmes
Sl
NO CONTENTS OF MODULE Hrs Cos
1
UNIT – I
Insurance – Meaning and definition – Features - Principles of
Insurance – Objectives and advantages - Types of Insurance –
Insurance Regulatory and Development Authority – its Duties and
Functions
12 1
2
UNIT – II
Life Insurance – Types of policies in Life Insurance –
Documentation for Insurance – Proposal – Medical Checkup – Cover
note - Policy Document. – Mediclaim insurance – objectives –
Advantages including I.T. Exemptions - eligibility and coverage –
conditions – mode of payments – procedure for claims – mode of
settlement – grievance settlement
12 2
REFERENCE BOOKS:
1. M. N. Mishra, Insurance – Principles and Practices – S. Chand & Co.
2. SenguptaMrinal Chandra, Insurance Finance, Progressive Publishers, New Delhi
3. A. Murthy, Principles and Practice of Insurance, Margham Publications
WEB REFERENCES
4. https://www.licindia.in/Products/Insurance-Plan
5. https://www.policybazaar.com/life-insurance/
6. https://www.bankbazaarinsurance.com/insurance/life-insurance.html
7. https://nationalinsuranceindia.nic.co.in/portal/page/portal/Corporate/Home/Health
InsuranceProduct
8. https://www.starhealth.in/health-insurance-plans
9. https://www.apollomunichinsurance.com/mediclaim/mediclaim-policies-in-
india.aspx
10. https://www.reliancegeneral.co.in/Insurance/Health-Insurance/Health-Gain-
Insurance-EMI.aspx
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
20
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 5
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create 10
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
21
Core Paper –V - CORPORATE ACCOUNTING-I
Course Code : 2006309 Credits : 4
L:P:T:S : 5:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1
Define a share, Enumerate the types of shares, journalize the transactions relating to
issue of shares and forfeiture of shares. Understand the concept ofUnderwriting,
Compute the net liability of underwriter and the amount of final settlement.
CO2
Define a Debenture, identify and analyze different types of debentures, Journalise
the transactions relating to issue and redemption of debentures. Understand the
Sinking fund mechanism for redemption of debentures. Differentiate between cum
interest and ex-interest quotations, compute the loss on cancellation of own
debentures, journalize the transactions relating to conversion of debentures.
CO3
Define a Preference share. Compare the preference share with equity shares. Analyse
the conditions relating to redemption of preference shares. Journalize the tranctions
relating to redemption of preference shares.
CO4 Identify and analyse the situations leading to Acquisition of business, Compute the
profit prior to incorporation.
CO5
Analyze the need for preparation and presentation of Final accounts of the companies.
Understand the format of Profit and loss account and balance sheet. Journalise the
adjustment entries and demonstrate their effect in P&L account and balance sheet.
Compute Managerial remuneration
CO6
Explain the factors responsible for creating goodwill. Evaluate the different methods
of valuation of goodwill. Compute the value of goodwill with the given information.
Identifies the need for valuation of shares. Compare the different methods of
valuation of shares. Compute the value of shares with the given data
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
22
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 2 1 1 1
2 -
CO2
1 2 1 1 1
2 -
CO3
1 3 1 1 1
2 -
CO4
1 2 1 1 1
1 -
CO5
1 3 2 1 1
1 -
CO6
2 2 1 1 1
1 -
Sl.No. CONTENTS OF MODULE Hrs. Cos
1
Issue of Shares – various kinds – Forfeiture – Re-issue –
Underwriting of Shares and Debentures.
16
1
2
Issue of Debentures – sinking fund – purchase and cancellation
of own debentures – Cum interest and Ex-interest quotations -
conversion of debentures.
16
2
3
Redemption of Preference Shares – Acquisition of Business –
Profits prior to Incorporation.
16
3
4
Preparation of Company Final Accounts – Company Balance
Sheet preparation – Computation of Managerial Remuneration
16 4,5
5 Valuation of Goodwill and Shares
11
6
TEXT BOOKS:
1. P.Jain and K.L.Narang, Corporate Accounting, Kalyani Publishers, New Delhi
2. R.L.Gupta and M.Radhaswamy, Advanced Acounting, Sultan Chand & Sons, New
Delhi
3. M.C.shukla&T.S.Grewal, Advanced Accounting, S.Chand&Co.Ltd. New Delhi
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
23
REFERENCE BOOKS:
3) T S Reddy, Corporate Accounting, Margham Publications, Chennai
4) S.N.Maheswari Advanced Accounting, Sultan Chand & Sons, New Delhi
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 10
Understand 5
Apply 20
Analyse 15
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
24
Core Paper VI - COMPANY LAW AND SECRETARIAL PRACTICE – I
Course Code : 2006310 Credits : 4
L: P:T:S : 5:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Define the important terms in Company’s Act 2013 and classify different types of
Companies
CO2 Identify the Rights, Duties and liabilities of Company Secretary.
CO3 Apply the provisions of Company’s Act for Incorporation and Registration of
Companies and compliance procedure to be adopted by a Company Secretary.
CO4 Discuss the Content of Prospectus and liabilities for misstatement of prospectus.
CO5 Define share, classify its types, differentiate Transfer and Transmission of Shares
CO6 Compare and Contrast Members and Shareholder. Explain the Role of Members in a
Company, Modes of Acquisition of Membership and their Rights and Liabilities.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
3 - 1 1 2
1 -
CO2
2 - 1 1 2
2 -
CO3
3 - 1 2 2
2 1
CO4
1 - 2 2 1
1 -
CO5
1 - 1 - 1
1 -
CO6
1 - 1 - 1
1 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
25
Sl
NO
CONTENT OF MODULE
Hrs
Cos
1
UNIT – I
Introduction – Definition of Company – Characteristics – Lifting of the
Corporate Veil – Kinds of Company.
Secretary – Definition – Types of Secretaries – Company Secretary –
meaning – functions U/s.205 – Duties – Role & Responsibilities –
statutory duties and liabilities – appointment – removal
15 1
2
UNIT – II
Formation of Company – Incorporation – Documents to be filed with
Registrar – Certificate of Incorporation – Effects of registration – Promoter
– Preliminary Contracts – Duties of secretary at the promotion stage –
Memorandum of Association – Articles of Association – contents –
alterations – secretary’s duties – Doctrine of Constructive Notice – Indoor
Management – Ultravires – Commencement of business
20 2
3
UNIT – III
Prospectus – matters to be stated in prospectus – Mis-statement in
prospectus and their consequences – Deemed Prospectus - Red herring
prospectus
15 3
4
UNIT – IV
Share Capital – Meaning – Kinds – Rights shares – Secretary’s duties in
connection with issue of shares – Bonus shares – Transfer and
Transmission of shares
15 4
5
UNIT – V
Membership in company – Member and shareholders – modes of acquiring
membership - Cessation of membership – Rights and liabilities of
members – Register and index of members
10 5,6
TEXT BOOKS:
1. N.D.Kapoor – Company Law and Secretarial Practice, Sultan Chand Publishers
2. Secretarial practice – J.Santhi – Margam publication
3. Taxmann’s Companies Act 2013 – Taxman Publications
REFERENCE BOOKS:
1. Company law Study material for Executive programme – ICSI
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
26
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
27
Allied Paper III - BUSINESS STATISTICS
Course Code : 2006311 Credits : 5
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1
Define statistics and identify various sources of data and methods of collection of data.
the importance of diagrammatic presentation of data and Interpret examples of methods
for summarize data sets, including common graphical tools (such as Bar Diagram, Pie
Diagram, Histogram and Ogive)
CO2
Illustrate various measures of central tendency, (such as Arithmetic Mean, Median,
Quartiles, Mode, Geometric, Harmonic Mean, Combined Mean and Weighted Mean)
and their implication on Business performance. Prepare various Measures of
Dispersion-range, mean deviation, variance and standard deviation.
CO3
Analyze different types of correlation and interpret the relationship between two
variables. Define Regression analysis. State its importance in business decisions
making. List the uses of regression studies. Differentiate regression and correlation
analysis. Develop two regression Lines.
CO4
Define Time series and identify its methods. State the importance of time series.
Analysis the situations in which weighted and unweighted index numbers are useful.
Analyze the secular trend, seasonal fluctuations and cyclical fluctuations.
Develop trend analysis for the upcoming years using the given data.
CO5
Define Index Numbers. State its uses in business decisions making. Discuss the
problems involved in the construction of an index number. Analysis the construction of
un weighted index Number.
CO6 Analysis the steps involved in constructing the cost index numbers. Illustrate
Lasperyres, Paasche’s, and Fisher’s Index Numbers.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 1 2 1 2
2 -
CO2
1 - 2 1 2
2 -
CO3
3 2 2 1 2
2 -
CO4
1 - 2 2 2
3 -
CO5
1 - 2 1 2
2 -
CO6
1 - 2 2 2
2 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
28
Sl
NO
CONTENTS OF MODULE Hrs Cos
1 Statistics- Meaning & Definition - Sources of Statistical
data – Primary and Secondary – Collection of Primary Data –
Collection of Secondary Data.
Classification and Tabulation of Data – Types and
Importance – Presentation of Data including Diagrammatic and
Graphical methods – Bar Diagram, Pie Diagram, Histogram and
Ogive. Frequency Distribution – Frequency Table – Structure and
Formation – Discrete and Continuous Series.
10 1
2
Measures of Central Tendency / Averages – Arithmetic
Mean, Median, Quartiles, Mode, Geometric, Harmonic Mean,
Combined Mean and Weighted Mean.
Measures of Dispersion – Range, Quartile Deviation,
Mean Deviation and Standard Deviation
20 2
3 Correlation Analysis – Meaning, Definition, Significance
and Types of Correlation, Scatter Diagram, Karl Pearson’s
Coefficient of Correlation – Spearman’s Rank Correlation.
Regression Analysis – Meaning and Importance –
Regression Equations.- Application of regression analysis in
Business decisions
20 3
4 Time Series Analysis – Meaning, Need and Components
of Time Series – Different Methods – Simple Average Method –
Free hand, Semi Average, Moving Average and Least Square
Method
10 4
5 Index Numbers – Definition, uses, Problems in the
construction of Index Numbers Methods of construction of Index
Numbers – Types – Unweighted and Weighted Index Numbers.
Simple Aggregative method – Simple average of Price Relatives
Methods
Weighted Index numbers - Lasperyres, Paasche’s, and
Fisher’s Index Numbers – Time and Factor Reversal Tests – Cost
of Living Index.
15 5,6
TEXT BOOKS & REFERENCE BOOK
1. P.Gupta – Statistical Methods, Sultan Chand Publishers
2. R.S.N.Pillai&B.Bhagavathi – Statistics, S.Chand& Co.
3. D.N.Gupta – Business Statistics
4. Elements of Statistics – B.N.Asthana 5. P.R.Vittal, Business Mathematics & Statistics, Margham Publications
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
29
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 10
Understand 5
Apply 20
Analyse 15
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
30
Core Paper VII - CORPORATE ACCOUNTING -II
Course Code :2006412 Credits : 4
L:P:T:S : 5:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1
Explain the concept of financial reporting. Compare the objectives of financial
statements and financial reporting. Identify the users in financial reporting. Evaluate
the qualitative characteristics of Financial reporting. Predict the benefits of financial
reporting.
CO2
Identify and analyse different types of amalgamations. Explain the conditions for
amalgamations under AS14, Compute the purchase consideration prepare the journal
entries in the books of transferor company and transferee company.
CO3 Describe the procedure for external reconstruction
CO4
Explain the need for alteration of share capital. Discuss the procedure for alteration of
share capital. Prepare the journal entries for internal reconstruction and capital
reduction. Prepare the balance sheet after reconstruction
CO5 Define Holding and subsidiary company, analyze the profits into capital and revenue,
compute Cost of control and Minority interest, prepare the consolidated balance sheet
CO6
Outline the situations leading to Liquidation of a company. Compare the procedure
for liquidation in different methods of liquidation. Compute the commission payable
to liquidator. Prepare the Liquidator’s final statement of account.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 3 1 1 1
2 -
CO2
1 2 2 - 2
2 -
CO3
1 2 2 1 1
1 -
CO4
1 3 2 1 1
1 -
CO5
1 2 2 1 1
1 -
CO6
1 3 2 1 2
2 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
31
Sl.No. CONTENTS OF MODULE Hrs. Cos
1
Concept – objectives – Financial reporting and Financial
Statements – objectives of Financial Statements. Users in
Financial reporting. Qualitative characteristics of financial
reporting information – Benefits of Financial reporting
16
1
2
Amalgamation – Absorption and external reconstruction of a
company – (inter-Company investments excluded).
16
2,3
3
Alteration of Share Capital – Internal Reconstruction and
Reduction of Capital.
16
4
4
Holding Company Accounts – Capital profits and Revenue
profits – Cost of control / Goodwill – Minority interest –
Preparation of Consolidated Balance sheets – Mutual Owings –
Unrealized profit on stock – Dividend and Bonus issue out of
pre-acquisition profits. (Simple problems only)
16 5
5
Liquidation – Liquidator’s final statement of receipts and
payments.
11
6
TEXT BOOKS:
1. Corporate Financial Reporting – Prof. Jawaharlal – Taxman Publications
2. P.Jain and K.L.Narang, Corporate Accounting, Kalyani Publishers, New Delhi
3. R.L.Gupta and M.Radhaswamy, Advanced Acounting, Sultan Chand & Sons, New Delhi
4. M.C.shukla&T.S.Grewal, Advanced Accounting, S.Chand&Co.Ltd. New Delhi
REFERENCE BOOKS:
1. T S Reddy, Corporate Accounting, Margham Publications, Chennai
2. S.N.Maheswari Advanced Accounting, Sultan Chand & Sons, New Delhi
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
32
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 10
Understand 5
Apply 20
Analyse 15
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
33
Core Paper VIII - COMPANY LAW & SECRETARIAL PRACATICE- II
Course Code : 2006413 Credits : 4
L:P:T:S : 5:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: at the end of the Course, the Student will be able to:
CO1 Definition of a term debentures under Companies Act 2013 and identify different types
of borrowings & the different kinds of debentures.
CO2 Apply the provisions of Companies Act 2013 for appointment of the directors and the
procedure to be followed for the removal of the directors.
CO3 Describe role of secretary and statutory provisions for conduct of meetings of company
CO4 Discuss the rules pertaining to dividend and unclaimed dividend
CO5 Explain the role of auditors towards corporate social responsibilities and the rights and
duties of the auditors.
CO6 Differentiate Creditors voluntary winding up and the members voluntary winding up.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 - 2 1 1
1 -
CO2
1 - 1 1 2
2 -
CO3
2 - 2 1 2
1 -
CO4
1 - 1 1 2
1 -
CO5
1 - 3 2 3
2 1
CO6
1 - 2 2 2
1 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
34
NO CONTENTS OF MODULE Hrs Cos
1
UNIT – I
Power of Company to borrow – Types of borrowing – Ultra Vires
Borrowing – Debentures – Definition – kinds – provisions for issue of
debentures – acceptance of deposits – Mortgages and charges – Fixed
and floating charges – Registration of charges.
15 1
2
UNIT – II Company management – Directors – Independent Directors – Women
directors – DIN (Director Identification Number ) – Appointment –
Disqualification – duties – vacation – Resignation – Removal – Powers
of Board – Restrictions on powers of Board.
15 2
3
UNIT – III
Members’ Meetings - Annual General Meetings - Extra Ordinary
General Meeting – Board meeting – Secretarial work relating to
meetings – Notice – Proxy – Quorum – Chairman of the meeting –
Resolutions – Types – Voting and Poll – Minutes – duties of secretary
20 3
4
UNIT – IV
Dividend – Definition – provisions relating to Dividend – Books of
accounts – Financial Statements – Annual Return - Corporate Social
Responsibility - Auditor – qualification – appointment – powers and
duties – rights
10 4,5
5
UNIT – V
Winding up – Modes of winding up – winding up by National
Company Law Tribunal – Voluntary winding up – grounds – Who may
file petition for winding up – Duties of secretary in respect of winding
up
15 6
REFERENCE BOOKS:
1.Company law Study material for Executive programme – ICSI
2. N.D.Kapoor – Company Law and Secretarial Practice, Sultan Chand Publishers
3. Secretarial practice – J.Santhi – Margam publication
4. Taxmann’s Companies Act 2013 – Taxman Publications.
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
35
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
36
Allied Paper IV - PRACTICAL AUDITING
Course Code :2006414 Credits : 5
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Cite and describe important concepts of auditing.
CO2 Classify audit and differentiate between internal check, inter control and internal audit
CO3 Determine the procedure of vouching, verification and valuation of assets and liabilities
of business entities
CO4 Explain auditors duty relating to specific items and special audits for different business
enterprise
CO5 Apply statutory provisions of Companies Act for appointment, remuneration and
removal of auditor and to discuss the rights, duties and liabilities of auditor
CO6 Analyze the management controls exercised within the information technology
infrastructure
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
2 - 2 2 2
2 1
CO2
3 - 2 2 2
2 1
CO3
2 3 2 2 2
2 1
CO4
3 - 3 3 2
2 1
CO5
2 1 2 2 3
2 3
CO6
2 1 3 3 2
2 3
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
37
Sl
NO
CONTENTS OF MODULE Hrs Cos
1 Meaning and definition of auditing – Distinction between auditing
and accounting – objectives – Advantages and limitations of audit
– scope of audit – classifications of audits – Audit planning,
meaning – Audit programme, meaning, objectives and contents –
audit note book, contents, usefulness of audit note book – Audit
working papers, meaning. Ownership and custody – Test
checking and Routine checking, meaning- Internal control,
meaning , definition, objectives, Technique for evaluation of
internal control system – Internal check, meaning, objectives,
difference between internal control, Internal check and internal
audit.
15 1,2
2
Vouching, meaning and definitions, objectives – Trading
transactions – audit of ledger - Scrutinizing of ledgers - vouching
of cash receipts and payments. Vouching of outstanding assets
and liability – verification, meaning objectives and process –
valuation of assets and liabilities- Distinction between verification
and valuation
20 3
3 Depreciation and reserves – meaning – Auditor’s duty with regard
to depreciation – Reserves and provisions- Distinguish reserves
and provision – Depreciation of wasting Assets – Special Audit –
Educational Institution, Cinema Theatres, Hospitals, & Hotels.
20 4
4 Appointment of auditors – appointment of first auditor –
appointment by central government – filling of casual vacancy –
Appointment by special resolution – Re-
appointment and compulsory re-appointment – ceiling on the
number of Auditorship - Removal of auditor – Remuneration -
auditors lien – qualification and disqualification – Duties of the
company auditor – Rights and powers of auditors – different
classes of auditors – Audit Report – Preparation and Presentation.
25 5
5 Information Systems Audit (ISA) – meaning – Division of
auditing in ISA environment – Impact of computerization on audit
approach – online computer system audit – Types of online
computer systems – audit around with the computers – procedure
of audit under ISA system.
10 6
TEXT BOOKS:
1. Practical Auditing – S. Vengadamani, Margham Publications.
2. Auditing – D.P. Jain Konark PublishersPvt. Ltd.
3. Auditing, Principles and practice – Ravinder Kumar and virender Sharma,
Eastern Eco.edn.
4. Practical Auditing – B.N. Tandon Sultan Chand and Co.,
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
38
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 10
Understand 5
Apply 20
Analyse 15
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
39
Core Paper IX - COST ACCOUNTING
Course Code : 2006515 Credits : 4
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1
Identify and classify the elements of cost in order to develop cost sheet and generate
tender and quotation.
CO2
Apply the techniques of inventory control for determining stock levels and economic
ordering quantity.
CO3 Explain various methods of pricing material issues to prepare stores ledger.
CO4 Compare and contrast different methods of remuneration and incentive systems.
CO5
Describe the methods of absorption and recovery of overhead to prepare Overhead
distribution summary.
CO6
Carry out various methods of costing to determine the cost and to propose better model
in cost decisions.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
2 3 1 - 1
2
-
CO2
1 1 2 2 2
2 -
CO3
2 1 2 1 2
1 -
CO4
2 1 2 2 2
2 -
CO5
1 1 2 2 2
2 -
CO6
2 1 2 1 1
2 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
40
Sl
NO CONTENTS OF MODULE Hrs Cos
1
COST ACCOUNTING
Definition, meaning and objectives- Advantages and Importance-
Distinction between Cost and Financial Accounting - Elements of
Cost and Preparation of Cost Sheets and Tenders.
10
1
2
MATERIALS
Stores record- purchase records- purchase order- Goods received
note- Bin card- Stores Ledger - Inventory Control- ABC Analysis
– Economic Ordering Quantity – Maximum, Minimum and
Reordering levels – Methods of Pricing Issues (FIFO, LIFO,
Simple Average, Weighted average methods only) - Perpetual
Inventory System.
20
2,3
3
LABOUR
Classification of labour costs, Time Keeping – Time booking –
Basic methods of Remuneration – Time Rate System – Payment
by Results - incentive schemes – Differential piece rate ( Taylor’s,
Merrick’s,) Premium Bonus plans (Halsey, Halsey Weir, Rowan
Plans only) - labour turnover and remedial measures, treatment of
idle time and over time
10
4
4
OVERHEADS: (Factory, Administration, Selling and
Distribution)
Definition and Meaning of Overheads – Classification –
Apportionment of Overheads – Redistribution (Secondary
Distribution) – Absorption of Overheads - Calculation of
“Machine Hour Rate”.
20 5
5
METHODS OF COST ACCOUNTING
Job Costing (Excluding Contract Costing) – Process Costing –
Normal loss and abnormal loss (Excluding Inter process profit and
Equivalent production) (simple problems only) - Operation and
Operating Costing
15
6
TEXT BOOKS:
1. Cost Accounting:S.P.Jain&K.L.Narang, Kalyani Publishers, Reprint 2019
2. Cost Accounting: S.P. Iyengar, Sultan chandPublishers,Reprint 2019
3. Cost Accounting: B.K.Bhar, Academic publishers,19e,Paperback 2012
4. Cost Accounting: Text and cases, Dr. M. P. Gupta, S. Chand& Co Pvt. Ltd.,
New edition 2019
REFERENCE BOOKS:
1. Cost Accounting:Saxena and Vashisht,S.Chand& Co. New edition 2019
2. Cost Accounting:T.S.Reddy& Dr. Y.Hari Prasad Reddy,MarghamPublications,New
edition 2019
3. Cost Accounting principles and practices: M.N.Arora, Vikaspubhishing house
Pvt.Ltd.,New edition 2019
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
41
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 10
Understand 5
Apply 20
Analyse 15
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
42
Core Paper X - BUSINESS ECONOMICS
Course Code : 2006516 Credits : 4
L: P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Recall conceptual definitions in business economics
CO2 Classify and differentiate the important terms in business economics
CO3 Understand and illustrate law of demand, Elasticity of demand and Demand forecasting
CO4
Determine the law of supply, underlying assumptions and properties of Law of
diminishing marginal utility and indifference curves
CO5 Explain the law of returns to scales, economies and diseconomies to scale
CO6 Analyse the price and output determination under various market forms
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
2 1 2 2 2
2 1
CO2
2 - 2 2 2
1 -
CO3
2 - 2 2 2
2 -
CO4
2 - 2 2 2
2 -
CO5
1 - 2 2 2
2 -
CO6
1 - 3 2 3
3 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
43
Sl
NO CONTENTS OF MODULE Hrs Cos
1
Introduction to Economics – Wealth, Welfare and Scarcity - Meaning,
Definition, Features, Criticisms - Positive and Normative Economics -
Meaning and differences - Concepts - Accounting Profit and
Economic Profit: Meaning and differences – Incremental and
Marginal Costing: Meaning and differences – Time and Discounting
Principles: Meaning and mechanism of operation – Concept of
Efficiency: Meaning, definition, elements, and types - Definition,
Nature, Scope and Significance of Economics - Cost Classification –
Types: Total, Average, Marginal, Opportunity, Incremental, sunk,
Implicit, Explicit, Fixed and Variable, Accounting and Economic cost,
Past and Future cost, Shut down cost and Abandonment cost, Out of
pocket and Book cost, Replacement and Historical cost - Break Even
Analysis - Meaning .
15 1,2
2
Demand: Meaning, Definition – Types of demand – Features -
Determinants of demand - Law of Demand: Meaning, Definition,
Assumption, Explanation, Diagrammatic representation, Exceptions,
Importance of the law – Elasticity of Demand: Meaning, Definition,
Importance, Types, Factors influencing elasticity of demand –
Demand Forecasting: Meaning, Definition, Objectives, Types,
Methods of demand forecasting - Features of good forecasting
method.
15 3
3
Law of Supply and determinants: Meaning, Assumptions of law of
supply - Consumer Behaviour - Utility: Meaning, Concepts and
Features - Law of Diminishing Marginal utility: Meaning, Definition,
Assumption, Explanation, Diagrammatical, Limitations, Criticisms –
Equi -Marginal Utility: Definition, Assumption, Explanation (with
diagram), Limitations, Criticisms – Indifference Curve: Meaning,
Definition, Assumptions, Significance and Properties – equilibrium.
15 4
4
Production: Law of Variable Proportion: Meaning, Assumption,
Explanation (with diagram) - Three stages of the law: Increasing
Returns, Decreasing Returns, Negative returns - Production: Function
and its features – Laws of Returns to Scale: Meaning, Definition,
Three stages of law of returns to scale: Stage I Increasing Returns to
scale, Stage II Constant Returns to scale, Stage III Decreasing Returns
to scale - Difference between Laws of variable proportion and returns
to scale – Producer’s equilibrium - Least Combination Principle,
Limitation - Economies of Scale – Internal and External Economies –
Internal and External Diseconomies.
15 5
5
Product Pricing: Price and Output Determination under Perfect
Competition, Short Period and Long Period Price Determination,
Objectives of Pricing Policy, Its importance, Pricing Methods and
Objectives – Price Determination under Monopoly, kinds of
Monopoly, Price Discrimination, Determination of Price in Monopoly
– Monopolistic Competition – Price Discrimination, Equilibrium of
Firm in Monopolistic Competition – Oligopoly- Meaning - features,
“Kinked Demand” Curve.
15 6
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
44
TEXT BOOKS:
1. S.Shankaran, Business Economics - Margham Publications - Ch -17
2. P.L. Mehta, Managerialo Economics – Analysis, Problems & Cases - Sultan Chand & Sons
3. Francis Cherunilam, Business Environment - Himalaya Publishing House -Mumbai.
4. Peter Mitchelson and Andrew Mann, Economics for Business - Thomas Nelson Australia
5. C.M.Chaudhary, Business Economics - RBSA Publishers - Jaipur - 03.
6. H.L. Ahuja, Business Economics – Micro & Macro - Sultan Chand & Sons - New Delhi.
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
45
Core Paper XI - –INCOME TAX LAW, THEORY & PRACTICE
Course Code : 2006517 Credits : 5
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1
Define important terms under the Income Tax Act 1961, explain the concept of
Residential Status, identify the residential status, compute the incidence of Tax.
Understand the concept of Salary, classify its different forms, identify and analyze the
taxability of various allowances and perquisites compare different types of Provident
funds.
CO2
Compare and appreciate the taxability of House properties used for different purposes.
Identify the deductions and explain the taxability of Unrealized rent and loss under the
head House property. Analyze the admissible deductions and specific disallowances
for computing Income from Profits and Gains of Business and Profession. Explain the
treatment of Depreciation and Loss under the head Business and Profession.
CO3
Define Capital assets under the Income Tax Act, 1961. Explain the concept of
Capital Gains, list out the exemptions for Capital Gains, compute the Taxable Capital
Gains. Understand the concept of TDS, identify and analyze different incomes
taxable under other sources, Evaluate the taxability of various incomes and deductions
available for each income, compute the taxable income under other sources.
CO4
Compare and appreciate the clubbing up provisions under different situations. Identify
the losses that can be set off inter source and intra source. Explain the provisions for
carry forward and set off of losses, Compute the Total Income after setoff and carry
forward of losses.
CO5
Analyze the admissible deductions from Gross Total Incomes and specific limits and
provisions for availing various deductions Differentiate between the deductions for
incomes and deductions for investments / expenses. Compute the Deductions
available under various sections
CO6
Discuss the powers and duties of various Income Tax Authorities, Appreciate the need
and use of PAN, Explain the procedure for Assessment and discuss the different types
of Assessment.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
46
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
2
- 2 2 2
3 -
CO2
2
- 2 2 2
3 -
CO3
2
- 2 2 2
2 -
CO4
2
- 2 2 2
2 -
CO5
2
- 2 2 2
2 -
CO6
2
- 2 2 2
2 -
Sl.No. CONTENTS OF MODULE Hrs. Cos
1
Income Tax Act 1961 – Definition of important terms –
Income, Person, Assessee, Assessment Year and Previous Year
- Residential Status – Incidence of Tax – Incomes exempt
from Tax
Salaries - Different forms of salary – Provident Funds –
Allowances – Perquisites – Other items included in Salary
16
1
2
Computation of Income from House Property – Let-out house –
Self occupied house – Deduction allowed from house property
– Unrealized rent – Loss under the head house property-.
Computation of profits and gains of business and profession –
Admissible deductions – Specific Disallowances – Depreciation
– Loss under the head business and profession.
16
2
3
Capital Assets – Meaning and Kinds – Procedure for computing
Capital Gains – Cost of Acquisition – Exemption of Capital
Gains – Loss under head Capital Gains.
Income chargeable to tax under the head Income from Other
Sources – Dividends – Interest on Securities – Casual Income –
Other Incomes – Deduction from Income from Other Sources –
Loss under the head Other Sources.
16
3
4
Provisions relating to income of other persons to be clubbed in
Assessees. Total Income – Income of minor Child – Deemed
Incomes.- Provisions relating to Set-off & Carry forward and
Set-off of Losses.
Deductions in respect of certain payments – Deduction in
respect of income (Deductions applicable to Individuals only)
16 4,5
5
Income tax authorities – procedure for assessment – PAN
(Permanent Account Number) – Types of assessment.
11
6
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
47
TEXT BOOKS:
1. Income Tax law and practice, V.P.Gaur&D.B.Narang -, Kalyani Publishers,2019
2. Students Guide to Inome Tax ,Dr. Vinod K Singhania& Dr. KapilSinghania - Tamann
Publications,2019
3. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and practice.
REFERENCE BOOKS:
1. Direct Taxes ,Dr. Vinod K Singhania& Dr. KapilSinghania - Tamann
Publications,2019 2. T N Manoharan, Income Tax – Law & Practice, Snow White Publishers.2019
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 10
Understand 5
Apply 20
Analyse 15
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
48
Core Paper XII - BUSINESS LAW
Course Code :2006518 Credits : 4
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1
Identify and analyse the nature and forms of Contracts, their regulation and relevance
of the concepts and principles of Commercial Law in India.
CO2
Define the basic principles of valid contractual agreements and illustrate the impact of
legislation on the Law of Contracts.
CO3 Discuss the circumstances and liabilities of parties in the case of invalid contracts and
outline the remedies for breach of contract.
CO4 Explain contracts of Indemnity, Guarantee. Categorise the rights and liabilities of the
parties to such contracts.
CO5 Differentiate Bailment and Pledge. State the rights and duties of bailor and bailee
CO6 Outline the Duties and Rights of various kinds of Agents and describe the legal
structure to support the principles and practice of Agency.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 - 1 1 2
1 -
CO2
1 - 1 2 2
2 -
CO3
2 - 2 1 1
2 -
CO4
1 - 2 1 2
1 -
CO5
2 - 2 1 2
1 -
CO6
1 - 2 2 1
1 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
49
Sl
NO CONTENTS OF MODULE Hrs Cos
1
Meaning of Law – Sources of Law – Classification of Contract –
Express & Implied – Valid, Void & Voidable Contracts – Executed
&Executory Contracts – Unilateral & Bilateral Contracts. 10 1
2
Essential Elements of Contracts – Offer – Acceptance – Lawful
Consideration- Capacity of parties. 15 2
3
Free Consent – Mistake – Misrepresentation – Fraud – Coercion –
Undue influence – Lawful Objects – Discharge of Contracts –
Remedies for Breach of Contracts.
15 3
4
Contract of Indemnity & Guarantee – Essentials - Difference between
Contract of Indemnity & Contract of Guarantee – Revocations of
Continuing Guarantee – Surety’s Liability – Rights of Surety –
Discharge of Surety from Liability – Bailment – Pledge.
20 4,5
5
Contract of Agency – Essentials – creation of agency – Kinds of
Agents – Agent Authority – Duties and Rights of Principal – Agent
when personally liable – Delegations of Authority – Sub-Agent –
Substituted Agent – Termination of Agency – Irrevocable Agency
15 6
TEXT BOOKS:
1. Elements of Mercantile Law , N.D.KAPOOR, Sultan Chand & Co., New Delhi.
2. Business Law, Dr. M .R. Sreenivasan, 2nd
Ed., Margham Publication, Chennai.
REFERENCE BOOKS:
1. Commercial Law, Avatar Singh.
2. Business Laws, P.C.Tulsian, 2nd
Ed, Tata Mcgraw Hill, New Delhi.
3. Business Law, R.S.N.Pillai and Bhagavathi, 3rd
Ed., S.Chand& Co., New Delhi.
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
50
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
51
Elective Paper I - CORPORATE GOVERNANCE
Course Code :2006519 Credits : 4
L:P:T:S : 5:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Understand the evolution, need and scope of corporate governance and outline the
conceptual framework of corporate governance
CO2 Explain the contemporary developments in the field of corporate governance in U.S.
and compare with India
CO3 Describe the legislative framework of corporate governance in different forms of
business entities
CO4 Analyse the diversity in the composition of the board and its effectiveness in corporate
governance
CO5 Apply the secretarial standards in board processes
CO6 Determine the relationship between corporate governance and the stakeholders
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
3 1 1 2 2
1 3
CO2
2 1 3 2 1
2 1
CO3
2 1 2 2 2
3 1
CO4
3 1 2 2 2
2 1
CO5
2 1 2 2 1
1 3
CO6
3 1 2 3 3
2 2
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
52
Sl No CONTENTS OF MODULE Hrs Cos
1
Conceptual Framework of Corporate Governance: Introduction,
Need and Scope, Evolution of Corporate Governance,
Management vs. Ownership, Majority vs Minority, Corporate
Governance codes in major jurisdictions, Sarbanes Oxley Act, US
Securities and Exchange Commission; OECD Principles of
Corporate Governance; Developments in India, Corporate
Governance in Indian Ethos, Corporate Governance –
Contemporary Developments.
15 1,2
2
Legislative Framework of Corporate Governance in India: Listed
Companies, Unlisted Companies, PSUs, Banks and Insurance
Companies.
15 3
3
Board Effectiveness: Composition and Structure, Duties and
Liabilities, Evolution of Jurisprudence, Diversity in Board Room,
Women Director, Nominee Directors; Selection and Appointment
Process, Independent Directors: expectations, liabilities and their
role, code of conduct, responsibilities and effectiveness.
15 4
4
Board Processes through Secretarial Standards. Board
Committees: Composition & Terms of Reference, Roles and
Responsibilities.
15 5
5
Corporate Governance and Shareholders’ Rights. Corporate
Governance and other Stakeholders: Employees, Customers,
Lenders, Vendors, Government and Regulators, Society, etc. 15 6
TEXT BOOKS:
1. Corporate Governance, Principles, policies and Practices – A.C. Fernando, Pearson Education
2. Business, Ethics and Corporate Governance - A.C. Fernando, Pearson Education
3. Corporate Governance – IICA, Taxmann
4. Business Ethics- Concepts and Cases – Manuel G. Velasquez
5. The Art of Corporate Governance – Dr. Joffy George
6. Journals – (a) ICSI – Chartered Secretary (b) ICSI – Student Company Secretary – E-bulletin
7. Companies Act, 2013 and Rules
8. SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
53
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
54
Core Paper XIII - MANAGEMENT ACCOUNTING
Course Code : 2006620 Credits : 4
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks :
60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1
Define Management accounting. List out the functions of management accounting
Discuss the use of Management accounting as a tool in decision making.
Analyze the role of management accountant with regard to evolving the financial
policy of an industrial enterprise. Differentiate management accounting, financial
accounting and cost accounting.
CO2
Identify the role of ratio analysis in the interpretations. Explain the different techniques
of analysis and interpretations of financial statements. .Prepare comparative income
statement using the financial statement of a company. Categorize the ratios based on
the various heads. Give an interpretation for the financial statement using ratio
analysis.
CO3
State the significance of fund flow statement. Describe the significance of fund flow
statement. Use the fund flow statement to predict the financial position of a company.
CO4 Construct new cash flow statement of the company from the past two years. Compare
the fund flow statement and cash flow statement.
CO5
List out the uses of budget in management. Give examples of five budgets that may be
prepared and employed by a manufacturing company. Prepare a proforma of flexible
budget of a manufacturing concern for their imaginary activity levels in a suitable
form. Outline a plan for sales budget and purchase budget. What considerations are
necessary in the preparation of such budgets. Generate a sample cash budge for a
manufacturing company.
CO6
List out the limitations of BEP. Explain the concepts of BEP and CVP.Analyze the
terms marginal costing and absorption costing and bring out its difference.Develop a
break even chart to find the various levels of activity.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
55
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
2 2 1 2 1
3 1
CO2
1 3 2 1 2
2 -
CO3
1 3 1 1 2
1 -
CO4
1 3 1 1 1
1
CO5
1 1 2 1 2
2 -
CO6
1 1 1 1 1
1 -
Sl
NO CONTENTS OF MODULE Hrs Cos
1
Management Accounting – Meaning, Scope, Importance and
Limitations - Management Accounting vs. Cost Accounting -
Management Accounting vs. Financial Accounting.
5
1
2
Analysis and interpretation of Financial Statements- nature, objectives,
and tools – methods - Comparative Statements, Common Size
Statement and Trend Analysis.
Ratio analysis - interpretation, benefits and limitations. Classifications
of ratios - liquidity, profitability, turnover, Solvency.
20
2
3 Fund Flow Statement - Cash Flow Statement ( As per A.S.-3)
20 3,4
4 Budget and budgetary control- meaning, objectives, merits and
demerits- types of budgets- production, cash and flexible budgets 15 5
5
Marginal Costing (excluding Decision-Making) - Absorption Costing
and Marginal Costing - CVP Analysis - Break-Even Analysis - Break
Even Chart
15
6
TEXT BOOKS:
1. RSN Pillai&Bagavati, Management accounting- S Chand & Co Ltd – New Delh
2. T.S.Reddy and Hari Prasad Reddy, Management Accounting, Margham Publication
REFERENCE BOOKS:
1. S N Maheswari, Management Accounting – Sultan Chand Publications
2. Sharma and ShashiK.Gupta- Management accounting, Kalyani Publishers
3. MY Khan and P K Jain, Management Accounting, McGraw Hill
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
56
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 10
Understand 5
Apply 20
Analyse 15
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
57
Core Paper XIV - PRINCIPLES OF FINANCIAL MANAGEMENT
Course Code :2006621 Credits : 4
L:P:T:S : 6:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 List out the objectives of financial management and identify the sources of fund
CO2 Define and understand, leverages and its types
CO3 Apply the techniques of capital budgeting for investment decisions
CO4 Compute cost of capital and classify them
CO5 Explain dividend policies and describe various dividend models
CO6 Determine the factors influencing working capital and to forecast working capital
requirements
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
2 3 2 2 3
2 1
CO2
2 1 2 2 2
3 1
CO3
2 1 2 2 2
3 1
CO4
1 1 2 2 2
3 1
CO5
2 1 2 2 2
2 1
CO6
2 3 2 2 2
3 1
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
58
NO
CONTENTS OF MODULE Hrs Cos
1
Meaning, objectives and Importance of Finance – Sources of finance –
Functions of financial management – Role of financial manager in
Financial Management - Capital structures planning - Factors affecting
capital structures – Determining Debt and equity proportion – Theories of
capital structures – Leverage concept. (Theory only).
10 1,2
2
Capital Expenditure Control – Capital Budgeting Techniques – Pay-Back
Period – Accounting Rate of Return (ARR) – Net Present Value (NPV)
method – Internal Rate of Return (IRR) – Risk Analysis.
20 3
3 Cost of capital – Cost of equity – cost of preference capital – Cost of debt –
Cost of retained earnings – weighted Average (or) composite cost of capital
(WACC).
15 4
4 Dividend policies – Factors affecting dividend policies - Company Law
provisions on dividend payment –Various Dividend Models (Walter’s,
Gordon’s, M.M. Hypothesis) (Theory only).
15 5
5
Working capital – components of working capital – working capital
operating cycle – Factors influencing working capital – Determining (or)
Forecasting of working capital requirements.
15 6
REFERENCE BOOKS:
1. Financial Management - I.M. Pandey 2. Financial Management – Prasanna Chandra 3. Financial Management – S.N. Maheswari
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
59
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
60
Core Paper XIV - GOODS AND SERVICE TAX & CUSTOMS LAW
Course Code : 2006622 Credits : 4
L:P:T:S : 5:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Identify the Concept of Goods & Service Tax. Identify the need of GST in India
Define the concept of Supply
CO2 Describe the Input Tax Credit under GST.
CO3 Discuss the procedure for registration under GST. Explain Tax Invoice. Explain the
procedure for cancellation of registration
CO4 Describe the Accounts and Records to be maintained under Sec 39 of GST Act
Differentiate Electronic Cash Ledger and Electronic Credit Ledger
CO5 Analyze the concept of Customs Duty. Describe the different types of Customs Duty
Outline the procedure for Assessment of Customs duty
CO6 List the procedures for Export and Import under Customs Duty. Describe Baggage
Rules & Exemptions
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 - 1 1 2
1 -
CO2
1 - 1 1 2
1 -
CO3
1 - 1 1 1
1 -
CO4
1 - 1 1 1
1 -
CO5
1 - 1 1 1
1 -
CO6
1 - 1 1 1
1 -
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
61
Sl
NO CONTENTS OF MODULE Hrs Cos
1
Genesis of GST in India – Concept of GST – Need for GST in India
– Framework of GST as introduced in India – Benefits of GST
Concept of Supply (Section 7 of CGST Act) – Composite and Mixed
Supplies (Section 8 of CGST Act) – Interstate Supply (Section 7 of
IGST Act) – Intra State Supply (Section 8 of the IGST Act) - Time
of Supply (Section 12 & 13 of CGST Act ) – Value of Supply
(Section 15 of CGST Act.)
20 1
2
Input Tax Credit – Eligibility and conditions – Registration – Persons
liable for registration – Compulsory registration – Procedure for
registration- Amendment of registration- Cancellation of
registration.- Tax invoice, Credit and Debit Notes
15 2,3
3
Accounts and Records – Payment of Tax, interest, penalty –
Electronic cash ledger-Electronic credit ledger – Electronic Liability
Register – Returns – Furnishing details of outward supplies –
Furnishing details of inward supplies- Furnishing of returns. (Section
39 of CGST Act)
15 4
4
Basic Concepts- Important Definitions, Territorial Waters, High
Seas,- Levy and Collection of Customs duty - Types of Custom
Duties, Valuation of goods , Procedure for Assessment of Customs
duty
10 5
5
Customs Procedures, Import and Export Procedures, Baggage Rules
& Exemptions
15 6
TEXT BOOKS &REFERENCE BOOKS:
1. Goods & Services Tax – Indian Journey: N.K. Gupta &SunnaniaBatia, Barat's
Publication
2. Goods & Services Tax – CA. Rajat Mohan, Bharat’s Publication
3. ICAI Study material- IPCC – Indirect Taxes, ICAI Publication New Delhi,2019 .
4. Understanding GST : Kamal Garg, Barat's Publication.
5. Indirect Taxes – Datey – Tax man publications
6. Study material – CA final- paper 8- Indirect Tax laws- Modules 1 & 2
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
62
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
63
Elective Paper II - ENTREPRENEURIAL DEVELOPMENT
Course Code :2006623 Credits : 5
L:P:T:S : 5:0:0:0 CIA Marks : 40
Exam Hours : 03 ESE Marks : 60
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Define the key terms, List the attributes and functions, Classification of entrepreneurs
and Enumerate the factors influencing entrepreneurs.
CO2 Discuss the various agencies for entrepreneurial development and their functions.
CO3 Use the various business idea generation techniques and Prepare a business project
proposal incorporating the various techniques of ranking a business proposal.
CO4 Construct a framework for a typical EDP.
CO5 Explain the role of entrepreneurs in economic growth.
CO6 Analyse the recent trends in entrepreneurship and evaluate the development of women
entrepreneurs.
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
1 - 2 3 2
1 -
CO2
1 - 2 3 1
1 -
CO3
2 - 2 3 2
1 -
CO4
1 - 2 3 2
1 -
CO5
1 - 2 3 3
1 -
CO6
1 - 1 3 2
2 2
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
64
Sl No CONTENTS OF MODULE Hrs Cos
1
UNIT I
Concept of Entrepreneurship – Entrepreneurship – Meaning
– Types - Qualities of an Entrepreneur - Classification of
Entrepreneurs - Factors influencing Entrepreneurship - Functions
of Entrepreneur.
10 1
2
UNIT II
Entrepreneurial Development – Agencies - Commercial
Banks - District Industries Centre - National Small Industries
Corporation - Small Industries Development Organisation - Small
Industries Service Institute - All India Financial Institutions (IDBI,
IFCI, ICICI, IRDBI.)
15 2
3
UNIT III
Business Idea Generation Techniques - Identification of
Business Opportunities - Feasibility Study - Marketing, Finance,
Technology & Legal Formalities - Preparation of Project Report
Tools of Appraisal.
20 3
4
UNIT IV
Entrepreneurial Development Programmes (EDP) - their role,
relevance and achievements - Role of Government in organizing
EDPs - critical evaluation.
15 4
5
UNIT V
Role of Entrepreneur in economic growth - strategic
approaches in the changing economic scenario for Small-Scale
Entrepreneurs – Networking - Niche play, Geographic
Concentration, Franchising / Dealership - Development of Women
Entrepreneurship.
15 5,6
TEXT BOOKS:
1. Srinivasn N.P. – Entrepreneurial Development, Sultan Chand Publishers.
2. Saravanavel – Entrepreneurial Development
3. Jayashree Suresh- Entrepreneurial Development, Margham Publications
REFERENCE BOOKS:
1. Vasant Desai- Project Management
2. P.C. Jain- Handbook for New entrepreneurs
3. Dr. C.B. Gupta & Dr. S.S. Khanka- Entrepreneurship & small business, S.Chand
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
65
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (40 Marks)
Bloom’s Category CIA-1 CIA2
GENERIC
SKILLS
ATTENDANCE
Marks (out of 40) 10 15 10 5
Remember 3 5 5
Understand 3
Apply 4 5 5
Analyze 5
Evaluate
Create
ESE – END SEMESTER EXAMS (60 Marks)
Bloom’s
Category Tests
Remember 15
Understand 10
Apply 15
Analyse 10
Evaluate 10
Create
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
66
INSTITUTIONAL TRAINING – PROJECT REPORT AND VIVAVOCE
Course Code : 2006624 Credits : 5
L:P:T:S : 0:5:0:0 CIA Marks : 50
Exam Hours : 01 ESE Marks : 50
Course Outcomes: At the end of the Course, the Student will be able to:
CO1 Identify, gather, organize, analyze and interpret the data relating to a particular concept
CO2 Demonstrate the conceptual understanding of the topic chosen for presentation
CO3 Develop presentation and leadership skills
CO4 Demonstrate the skills required for effective presentations
CO5 Justify the methodology of presenting the topic chosen
CO6 Apply the creative approaches in designing and delivering the content of presentation
Mapping of Course Outcomes to Program Specific Outcomes:
PSO1 PSO2 PSO3 PSO4 PSO5 PSO6
PSO7
CO1
2 2 2 2 3
2 2
CO2
3 2 2 3 2
3 2
CO3
3 2 3 2 2
2 3
CO4
3 2 2 2 3
2 2
CO5
2 1 3 3 2
2 2
CO6
2 2 2 3 2
2 2
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
67
Institutional Training Project Report evaluation Guidelines:
A panel consisting of One External Examiner and one internal guide will evaluate the
project report and conduct viva voce examinations
The External examiner in the panel will value the Projecct report and viva voce for a
maximum of 50 marks.
Internal guide will also value the project report for 50 marks.
CIE & SEE Components:
1. The marks given by guide will be considered as CIA component.
2. The marks given by Panel will be considered as ESE component.
Criteria for allotting marks:
Sl.NO Criteria Marks
1. Introduction, Scope and Significance 10
2 Contents and adequacy of coverage 5
3 Communication skills and level of confidence 5
4 Topic Knowledge 10
5 Recent trends and creativity 10
6. Time Management, Question and answer Session 10
TOTAL 50
ASSESSMENT PATTERN
CIA- Continuous Internal Assessment (50 Marks)
Bloom’s
Category Tests
Remember 5
Understand 5
Apply 15
Analyse 10
Evaluate 10
Create 5
ESE – END SEMESTER EXAMINATION (50 Marks)
Bloom’s
Category Tests
Remember 5
Understand 5
Apply 15
Analyse 10
Evaluate 10
Create 5